低原価資産の英語

一　事業年度の末日における時価がその時の取得原価より低い資産例文帳に追加

(i) assets whose current market price as on the last day of a business year is lower than the acquisition cost at the time;発音を聞く  - 日本法令外国語訳データベースシステム

一　事業年度の末日における時価がその時の取得原価より著しく低い資産（当該資産の時価がその時の取得原価まで回復すると認められるものを除く。）　事業年度の末日における時価例文帳に追加

(i) assets whose current market price as on the last day of a business year is considerably lower than the acquisition cost at the time (excluding those assets whose current market price is recognized as rising back to the acquisition cost at the time): Current market price as on the last day of the business year;発音を聞く  - 日本法令外国語訳データベースシステム